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Income Splitting through Contractor Entities seminar paper

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Published on 02 May 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

With the now substantial gap between corporate and maximum personal tax rates, alienation of income is once again a major focus for practitioners and the ATO. This seminar paper provides an analysis of the history and the current grey areas including:
- a review of the cases, rulings and determinations to date
- an examination of the dichotomy between APSI rules, personal services business determinations and Part IVA
- where to from here?

Author profile

Gilson Levy CTA-Life
Gil is a Principal of MGI Sydney. With over 40 years’ experience in tax consulting he specialises in providing advice to both clients and other practitioners in the SME segment, particularly on the CGT issues associated with mergers and acquisitions. Gil is a past President of The Tax Institute and current President of the Asia Oceania Tax Consultants Association. - Current at 30 March 2017
Click here to expand/collapse more articles by Gil LEVY.

 

This was presented at 37TH ANNUAL STATE CONVENTION - WA: KEEPING AHEAD OF THE FIELD .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The Phar Lap of Estate Planning

Author(s):  Ron DOIG

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The Steward's Inquiry - A Fair Tax System

Author(s):  Michael D'ASCENZO

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Tax Structuring Issues for Business Migrants

Author(s):  Orlando J FERNANDES

Materials from this session:

Corporate Restructuring

Author(s):  Paul ABBEY

Materials from this session:

Income Splitting through Contractor Entities

Author(s):  Gil LEVY

Materials from this session:

Payroll Tax Issues - Amnesty on Contractor Payments

Author(s):  Fiona HALSEY

Materials from this session:

Trusts - Hedging your bets

Author(s):  Colin MUNRO

Materials from this session:

Further details about this event:

 

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